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The impact of organizational culture and human resource development practice on knowledge transfer performance through the mediation of knowledge assets Muhammad Rusydi; Naidah Naidah; Arniati Arniati; Syarifuddin Sulaiman; Warda Warda
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243895

Abstract

The purpose of this research is to investigate the effect of organizational culture (OC) and human resource development practice (HR) on knowledge assets (KA) and knowledge transfer performance (KT). This type of research is survey research that takes samples from a population and uses a questionnaire as a primary data collection tool. The population in this study were all staff in the PT PLN (Persero) UIW Sulselrabar of 197 people. The sampling technique in this study used a saturated sample. The results of the study show that OC and HR have a significant impact on KA. KA has a significant impact on KT, while OC and HR are not significant on KT. Finally, the perceived benefits of OC and HR can create positive attitudes about KA.
Driving MSME performance: exploring the influence of entrepreneurial orientation and business independence Naidah Naidah; Muhammad Rusydi; Syarifuddin Sulaiman; Buyung Romadhoni; Muryani Arsal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243896

Abstract

The problem of the development of micro, small and medium enterprises (MSMEs) is the most dominant research topic, especially in developing countries that rely on these sectors in their economy. The purpose of this study was to analyze the effect of entrepreneurial orientation on the performance of MSMEs through the mediation of business independence variables. This type of research is field research and literature which aims to answer the formulation of the research problem. The research location is in Makassar City, South Sulawesi. The population in this study is 16.492 MSMEs. The number of samples in this study was determined by the Slovin formula, so the sample size is 100 SMEs. The sampling method is probability sampling with simple random sampling technique, namely proportional random sampling for each business sector. Data analysis techniques use structural equation model analysis. The results showed that the entrepreneurial orientation variable had a significant effect on the performance of MSMEs, both directly and through the business independence variable. Based on the findings of this study, further research is needed regarding the performance of SMEs to explore other variables.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. INDUSTRI KAPAL INDONESIA (PERSERO) DI MAKASSAR Mira Mira; Muhammad Rusydi; Muh. Alfian
Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.2917

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan dan pelaporan pajak pertambahan nilai yang di terapkan di PT. Industri Kapal Indonesia, Persero.Jenis penelitian yang digunakan dalam penelitian adalah penelitian studi kasus dengan pendekatan kualitatif dan kuantitatif. Data yang diolah adalah data berupa jumlah PPN masukan dan PPN keluaran yang disajikan selama lima tahun terakhir serta hasil wawancara terkait prosedur pelaporan pajak pertambahan nilai.  Teknik analisis data yang digunakan dalam penelitian adalah menggunakan analisis deskriptif komparati fdengan cara Mendata PPN masukan dan keluaran, Membandingkan PPN masukan dan keluaran dengan SPT Masa PPN, Membandingkan pencatatan dengan UU PPN kemudian menarik kesimpulan dari hasil analisis tersebut.
Penerapan Konsep Model Altman Z-Score Modifikasi dalam Menilai Kualitas Laporan Keuangan Perusahaan PT Wijaya Karya (Persero) Tbk (WIKA) Nurul Hilmi; Muhammad Rusydi; Masrullah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/8a026g85

Abstract

Corporate financial health constitutes a crucial indicator of business sustainability, particularly in construction companies that face liquidity pressures and substantial financing requirements. An assessment of the financial condition of PT Wijaya Karya (Persero) Tbk during the 2022–2024 period was conducted using the Modified Altman Z-Score model to identify its financial health status and the likelihood of financial distress. This research employed a descriptive quantitative approach based on secondary data derived from the company’s annual financial statements. The findings reveal that the company consistently remained within the financial distress category throughout the observation period, as its Z-Score values continuously fell below the critical danger-zone threshold. The financial trajectory exhibited a U-shaped pattern, beginning with a fragile early-warning phase before deteriorating sharply into negative territory due to working capital deficits and substantial operating losses. Signs of improvement emerged in the final year of observation, supported by enhanced liquidity resulting from the successful restructuring of short-term liabilities. Nevertheless, a complete recovery has yet to be achieved because of the expanding retained earnings deficit generated by accumulated historical losses. These findings underscore the importance of fundamental restructuring measures and stronger capital management strategies to ensure the company’s long-term financial sustainability.
The Influence of Digital Transformation, Competence, and Work Discipline on Employee Performance at the Public Works and Spatial Planning Office of Selayar Islands Regency Amri Muammar; Muhammad Rusydi; Andi Jam’an
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10374

Abstract

The Influence of Digital Transformation, Competence, and Work Discipline on Employee Performance at the Department of Public Works and Spatial Planning of Kepulauan Selayar Regency, Master’s Thesis, Master of Management Program, Graduate School, Universitas Muhammadiyah Makassar, supervised by Supervisor I Muhammad Rusydi, and Supervisor II Andi Jam’an. This study aims to analyze and explain the Influence of Digital Transformation, Competence, and Work Discipline on Employee Performance at the Public Works and Spatial Planning Office of Selayar Islands Regency. This type of research uses a quantitative method, which is research based on data that can be calculated to produce a solid assessment using SPSS. This study used 65 respondents using multiple linear regression analysis techniques . The results of the study showed that Digital Transformation had a positive and significant effect on employee performance with P = 0.004 < 0.05 with a coefficient value of 3.289. Competency has a positive and significant effect on employee performance with P = 0.014 < 0.05 with a coefficient value of 2.251. Work Discipline has a positive and significant effect on employee performance with P = <0.001 < 0.05 with a coefficient value of 4.381. The Work Discipline variable is the most dominant variable that affects the Performance of Employees of the Public Works and Spatial Planning Office of the Selayar Islands Regency.